Subsistence Expenses

Subsistence expenses paid by your employer or company

Your employer or company may repay your expenses for your subsistence costs while you are temporarily away from your normal place of work.

For absences within the State this payment can be made, tax free, by either:

1. using the current schedule of Civil Service subsistence rates ( see below )
2. use other rates not higher than Civil Service rates
3. repay the actual cost of the travel to your employee.

If you repay the actual costs of subsistence to your employee, the following conditions must apply:

1. your employee incurred them wholly, exclusively and necessarily when carrying out the duties  of their employment
2. the costs were repaid on the basis of vouched receipts.

The current domestic subsistence rates from October 2018 are as follows:

5 to 10 hours from office                  €14.01 per day

More than 10 hours from office      €33.61 per day

Normal overnight allowance            €147 overnight

The assignment must be at least 8 kilometres from normal place of work or home for the day rate and 100 kilometres for the overnight rate

Subject to maintaining proper records

Any queries on the above let me know on 091 763817 or email me at oliver@taxreturnhelp.ie